EURIS CONSULT: what changed
EURIS CONSULT
Largest movements
- Receivables within one year +€12,811
up €12,811 (+51.1%), from €25,058 to €37,869
of which Trade receivables: +€12,721
- Tangible fixed assets -€6,878
down €6,878 (-10.7%), from €64,570 to €57,692
of which Other tangible fixed assets: -€6,840
- Cash +€4,599
up €4,599 (+8.8%), from €52,360 to €56,959
mainly Net result for the year (+€30,707) and Current portion of long-term debt (+€15,108)
- Profit (loss) carried forward +€30,707
up €30,707 (+250%), from €12,271 to €42,978
- Debts after one year -€15,108
down €15,108 (-41.4%), from €36,536 to €21,428
- Current portion of long-term debt +€15,108
new in 2025: €15,108
- Short-term financial debts -€14,329
down €14,329 (-100%), from €14,329 to €0
- Tax, wage and social debts -€4,672
down €4,672 (-27.0%), from €17,300 to €12,628
- Gross operating margin -€3,508
down €3,508 (-5.8%), from €60,195 to €56,687
- Depreciation +€2,678
up €2,678 (+60.7%), from €4,410 to €7,088
- Taxes -€2,090
down €2,090 (-18.4%), from €11,336 to €9,246
- Other operating charges -€876
down €876 (-51.3%), from €1,709 to €833
- Financial charges +€664
up €664 (+7.9%), from €8,394 to €9,058
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,784 | €157,184 | +€11,400 | +7.8% |
| Formation expenses | 20 | €619 | €409 | -€210 | -33.9% |
| Fixed assets | 21/28 | €64,741 | €57,863 | -€6,878 | -10.6% |
| Tangible fixed assets | 22/27 | €64,570 | €57,692 | -€6,878 | -10.7% |
| Furniture and vehicles | 24 | €39 | €0 | -€39 | -100% |
| Other tangible fixed assets | 26 | €64,532 | €57,692 | -€6,840 | -10.6% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €80,424 | €98,912 | +€18,488 | +23.0% |
| Amounts receivable within one year | 40/41 | €25,058 | €37,869 | +€12,811 | +51.1% |
| Trade receivables | 40 | €25,058 | €37,779 | +€12,721 | +50.8% |
| Other amounts receivable | 41 | €0 | €90 | +€90 | |
| Cash at bank and in hand | 54/58 | €52,360 | €56,959 | +€4,599 | +8.8% |
| Deferred charges and accrued income | 490/1 | €3,006 | €4,085 | +€1,078 | +35.9% |
| Total equity and liabilities | 10/49 | €145,784 | €157,184 | +€11,400 | +7.8% |
| Equity | 10/15 | €75,571 | €106,278 | +€30,707 | +40.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,300 | €1,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,300 | €1,300 | = | 0.0% |
| Legal reserve | 130 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,271 | €42,978 | +€30,707 | +250% |
| Amounts payable | 17/49 | €70,213 | €50,906 | -€19,307 | -27.5% |
| Amounts payable after more than one year | 17 | €36,536 | €21,428 | -€15,108 | -41.4% |
| Financial debts | 170/4 | €36,536 | €21,428 | -€15,108 | -41.4% |
| Amounts payable within one year | 42/48 | €33,012 | €29,478 | -€3,534 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | - | €15,108 | +€15,108 | |
| Financial debts | 43 | €14,329 | €0 | -€14,329 | -100% |
| Credit institutions | 430/8 | €14,329 | €0 | -€14,329 | -100% |
| Trade debts | 44 | €1,382 | €1,741 | +€359 | +26.0% |
| Suppliers | 440/4 | €1,382 | €1,741 | +€359 | +26.0% |
| Taxes, remuneration and social security | 45 | €17,300 | €12,628 | -€4,672 | -27.0% |
| Taxes | 450/3 | €17,300 | €12,628 | -€4,672 | -27.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €665 | €0 | -€665 | -100% |
| Non-recurring operating income | 76A | - | €5,587 | +€5,587 | |
| Remuneration, social security and pensions | 62 | €127 | €0 | -€127 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,410 | €7,088 | +€2,678 | +60.7% |
| Other operating charges | 640/8 | €1,709 | €833 | -€876 | -51.3% |
| Gross operating margin | 9900 | €60,195 | €56,687 | -€3,508 | -5.8% |
| Operating profit (loss) | 9901 | €53,949 | €48,767 | -€5,183 | -9.6% |
| Financial income | 75/76B | €83 | €244 | +€161 | +193% |
| Recurring financial income | 75 | €83 | €244 | +€161 | +193% |
| Financial charges | 65/66B | €8,394 | €9,058 | +€664 | +7.9% |
| Recurring financial charges | 65 | €8,394 | €9,058 | +€664 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €45,639 | €39,953 | -€5,686 | -12.5% |
| Income taxes | 67/77 | €11,336 | €9,246 | -€2,090 | -18.4% |
| Profit (loss) for the period | 9904 | €34,303 | €30,707 | -€3,596 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,303 | €30,707 | -€3,596 | -10.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.